Succession and inheritance tax in France

The people affected by your estate are not necessarily the ones you think about. Determining the order of the heirs
will
establish devolution of the estate.

Order of heirs

If
the deceased
has not made a
will
:

the transfer of
assets
is in the order of heirs established by law.

If the deceased was not married:

If the deceased had children, the estate goes to them all (or their descendants if they themselves are deceased).

If he had neither child nor brother and sister, his parents each receive half of the estate.

If there were no children but brothers and sisters, his parents received a quarter of the estate each and siblings the remaining half (three quarters if one parent is deceased or if all both died).

If there were no children, no parents, no brothers and sisters (living or represented), the estate is divided into two equal parts: one half of the maternal family, the other for the paternal family. In both families, it is the closest heirs who inherit: uncles or aunts first and cousins.

In the presence of a widow or widower:

If the deceased had children, the estate is divided between the surviving spouse and children.

In the absence of children, the spouse inherits the estate he shares with the father and mother of the deceased if they are still alive. If both died, it inherits all.

Warning PACS partner is not an
heir
:

To have rights in the succession, it should have been appointed in a will. The married or civil union partner is exempt from
inheritance
tax
.

Tax payable on inheritance or gifts between parents and children

Net taxable share after allowance

Taxation rate

Up to €8,072

5%

Between €8,072 and €12,109

10%

Between €15,932 and € 552,324

20%

Between €552,325 and € 902,838

30%

Between €902,839 and € 1,805,677

40%

Above €1,805,677

45%

Others successions

Relationship

Taxation rate

Between parents and until the 4th degree of relationship

55%

Between parents and beyond the 4th degree of relationship

60%

Tax payable on inheritance or gifts between brothers and sisters

Net taxable share after allowance

Taxation rate

Up to €24,430

35%

Above €24,430

45%

Tax allowance

Free transmission on-line direct

€100,000

Transmission for the benefit of handicaped heir

€159,325

Free transmission for brother and sister Exemption between brother and sister under certain conditions (living with
the deceased
for more than 5 years prior to death; aged 50+ or invalid, widowed, unmarried, divorced or living apart)